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Healthcare service provided in prisons was a single supply for VAT.
Card fee was part of wider service and subject to VAT.
VAT assessment was made within one-year time limit.
Irrecoverable VAT on professional fees connected to share sale.
Exceptions to the doctrine of precedent do exist but, as a recent case illustrates, they will be rarely applied in practice, write Michael Ridsdale and Gemma Williams (Wedlake Bell).
Whether skin treatments consisted of medical care and whether assessment was issued in time.
Whether invoices described the supply sufficiently.
Freedom of information and legal professional privilege (LPP): Anybody considering making a FOI request in relation to tax matters will find much of interest in the tribunal’s approach to this issue in A Davis v Information Commissioner [2024] UKFTT...
Katie Oliver and Gary Barnett (Simmons & Simmons) examine this month’s key VAT developments.
Anthony Inglese CB talks to David Milne KC about life at the Tax Bar and beyond.